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Manitoba research and development tax credit
Manitoba tax credit for eligible R&D
Last Update: April 9, 2026
Funding available
Up to 15.000001% of project cost
Timeline
- Open continuously
Location
Manitoba, Canada
Overview
This program provides a Manitoba tax credit for eligible research and development expenditures. The maximum credit is 15% and it applies to eligible R&D carried out in Manitoba, including certain current and capital expenditures.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Conduct research and development activities
Eligible Funding
- Up to 15.000001% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Professional, scientific and technical services
Location
- Manitoba
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Scientific research and experimental development carried out in Manitoba.
Documents Needed
- Completed Schedule 380, Manitoba Research and Development Tax Credit
- T2 Corporation Income Tax Return
- Supporting records identifying eligible expenditures
Official resources
Eligibility
Who is eligible?
- Corporations with a permanent establishment in Manitoba.
- Corporations carrying out eligible R&D in Manitoba.
Eligible expenses
- Current research and development expenditures.
- Capital expenditures for depreciable property, other than a building or leasehold interest in a building.
- First-term and second-term shared-use equipment.
- Repayments of government assistance related to eligible expenditures.
Ineligible Costs and Activities
- Buildings.
- Leasehold interests in buildings.
Eligible geographic areas
- Manitoba
How to apply
- Step 1: Complete the tax schedule
- Fill out Schedule 380 for Manitoba Research and Development Tax Credit.
- Step 2: Attach to tax return
- File the completed schedule with the corporation's T2 return.
- Step 3: Claim on Schedule 5
- Enter the non-refundable credit on line 606.
- Enter the refundable credit on line 613.
Processing and Agreement
- Submit the completed Schedule 380 with the corporation tax return.
- Eligible expenditures must be identified within 12 months after the income tax return due date.
- The non-refundable and refundable amounts are claimed on Schedule 5.
Additional information
- The unused non-refundable credit can be carried back 3 tax years.
- The unused non-refundable credit can be carried forward 20 tax years for years ending after 2005.
- The credit may be renounced in whole or in part.
Frequently Asked Questions about the Manitoba research and development tax credit Program
What is the Manitoba research and development tax credit?
This program provides a Manitoba tax credit for eligible research and development expenditures. The maximum credit is 15% and it applies to eligible R&D carried out in Manitoba, including certain current and capital expenditures.
How much funding can be received?
Manitoba research and development tax credit Funds up to 15.000001% of admissible expenses.
Who is eligible for the Manitoba research and development tax credit program?
To be eligible for the Manitoba research and development tax credit program, you must:
Permanent establishment in Manitoba
Eligible R&D expenditures in Manitoba
What expenses are eligible under Manitoba research and development tax credit?
Scientific research and experimental development carried out in Manitoba.
Where is the Manitoba research and development tax credit available?
The Manitoba research and development tax credit program is available the province of Manitoba.
Is the Manitoba research and development tax credit a grant, loan, or tax credit?
Manitoba research and development tax credit is a Tax Credits
Who are the financial supporters of the Manitoba research and development tax credit?
Manitoba research and development tax credit is funded by Government of Manitoba